30090484, 12B-8.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30090484

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Overview

RULE:

12B-8.003

Tax Statement; Overpayments

PURPOSE:

The purpose of the proposed amendments to Rule 12-8.003, F.A.C. (Tax Statement; Overpayments), is to provide for claiming the Rural Community Investment Program Credit provided in section 288.062, F.S., created by section 66, Ch. 2025-208, L.O.F., and to provide the jurisdictions imposing an insurance premium tax, surcharge, or fee in 2025.

SUMMARY:

The proposed amendments to Rule 12B-8.003, F.A.C., adopt by reference updates to four forms to provide for claiming the Rural Community Investment Program Credit and the jurisdictions to provide for reporting insurance premium taxes, surcharges, and fees for 2025.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 213.06(1), 402.261(7)(a), 624.509(3), 624.511(1), , 624.518(1), 636.066(1) FS.

LAW:

175.041, 175.101, 175.1015, 175.111, 175.121, 175.141, 175.151, 185.02, 185.03, 185.08, 185.085, 185.09, 185.10, 185.12, 185.13, 213.235, 213.37, 213.755, 220.183, 220.18775, 220.191, 252.372, 288.062, 402.261, 420.50872, 440.51, 443.1216, 624.4621(7), 624.4625(4), 624.475, 624.509, 624.5091, 624.5092, 624.50921, 624.5107, 624.5108, 624.510, 624.5105, 624.51058, 624.511, 624.515, 624.518, 624.519, 624.610, 627.311(7), 627.351, 627.357(9), 628.6015, 629.401(4), 629.5011, 634.131, 634.313(2), 634.415(2), 636.066 FS.

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

From 10/13/2025 To 11/3/2025 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

Ref-18796 DR-350900: Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908
Ref-18797 DR-907N: Instructions for Filing Insurance Premium Installment Payment (Form DR-907)
Ref-18798 DR-908: Florida Department of Revenue Insurance Premium Taxes and Fees Return For Calendar Year 2025
Ref-18799 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return For Taxable Year Beginning on or After January 1, 2025

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